Search: penalty u/s 271

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Section 143(3)2

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

ITA 656/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. S. B. Natani (FCA)For Respondent: Sh. Arvind Kumar (CIT)

Section 143(1)Section 143(3)Section 144BSection 147Section 148A

u/s 148 he accepts the contention of the assessee and holds that the income for which he had initially formed a reason to believe that income has escaped assessment has as a matter of fact not escaped assessment, it is not open to him to independently assess some other income. And if he intends to do so a fresh notice